The Duchess of Deals, Baroness of Bargains, Empress of Econo, Sultana of Savings, Maharani of Mo’ Money (OK, we’ll stop) — Pauline Frommer — has compiled her list of the Top 10 Budget Destinations for Summer 2008.

But unlike many other people compiling ridiculous lists (if we hear how Riga is the new Berlin one more time…) in this business, P-Fro puts actual thought and insight into her selections. We like to reward that kind of effort by actually reading it (hint, hint).

Here are a few of her suggestions:

BERKELEY SPRINGS, WV — Swedish massages and a soak in 102-degree thermal waters at the historic State Park Bath House start at only $40 clams. We’re big fans of BS — a not-too-long drive out of D.C., it is one of those hiding-in-plain-sight kind of places.

BOUNDARY WATERS, MN — Even novice fishermen and fisherchicks can enjoy the wilds here. The Rockwood Lodge in Grand Marais will gear you up with all the trimmings (canoe, sleeping bags, clothes, utensils, first aid kits, stove) for 5 days for only $342. Bring your bug repellent. (Can you say black flies?)

MIDCOAST, ME — Come for the Windjammer cruises and art scene, stay for the $85/night rooms (even in high peak season).

WISCONSIN DELLS — It’s like Coney Island, but with more Christians. (And a really pretty lake instead of an ocean, and tall pines instead of public housing.) Day passes to the larger waterparks here in the Waterpark Capital of the World are $30-$35.

OREGON COAST — The other Pacific Coast Highway. (Has anyone actually tried to drive the coast from LA to San Francisco lately? Traffic has ruined the fun.) Up here, a $10 5-day Oregon Pacific Coast Passport grants you access to all state and federal parks and rec areas. Really strapped? Sleep in your car! (It has been done.)